Search

Lyndonville Central School District – Financial Condition (2016M-143)

… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143

Child Care Assistance – Federal Funding and New York

… Child Care Assistance Program (CCAP) provides subsidies for childcare throughout New York. The program is overseen by … of $290 million in transfers from the Temporary Assistance for Needy Families (TANF) block grant and $838 million from … Funding, SFY 2015 – SFY 2025 Note: Negative amounts for federal TANF spending in SFY 2017 and 2018 represent the …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistance

State Comptroller DiNapoli Releases State Audits

… Cost Manual (2016-S-22) Auditors identified $16,699 in costs charged to the preschool special education programs … reimbursement. The non-reimbursable costs included $5,394 in ineligible property expenses, $3,609 in ineligible food costs, $2,337 in ineligible costs for …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits

New York Psychiatric Center – Controls Over State Resources (Follow-Up)

… appropriations and research grants. Reported expenditures for the fiscal year ended March 31, 2013 totaled $76.3 … taking steps to ensure it was receiving fair compensation for use of its facilities by Columbia personnel. In addition, … was not receiving the ownership and royalty rights for certain patented technologies developed on its premises …

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-follow

Shelter Island Union Free School District –Financial Condition (2014M-132)

… Purpose of Audit The purpose of our audit was to examine the … greater than the District’s average annual unemployment cost during the past four fiscal years. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132

LaFayette Central School District – Reserves (2013M-387)

… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387

Germantown Central School District – Financial Management (2013M-230)

… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … the District had operating surpluses totaling $2.7 million for the period, which caused the accumulated fund balance to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did … statements were reviewed or whether jobs were created and/or retained. Twelve loan files lacked documentation to … used properly. Four active loan agreements were altered, and three loans were made without Board approval. Loan …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

… officials ensured user access controls were appropriate and designed effectively. Key Findings District officials did not ensure user access controls were appropriate and secure. Officials did not: Adopt key information … policies, resulting in increased risk that data, hardware and software may be lost or damaged by inappropriate use or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

Weekly Investment Plan

… Why Save For Retirement? See How Much You Can Have at Age 65. Find … rate and contributions to age 65. NOTE: This table is for educational purposes only. The hypothetical 7.5% annual … and compounding occur monthly; your account value increases at 7.5% average annual rate. (Return to Top) … …

https://www.osc.ny.gov/retirement/resources/weekly-investment-plan

Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)

… of Audit The purpose of our audit was to assess Fire Company controls over financial activities for the period … June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09

Overpayments for Services Also Covered by Medicare Part B (Follow-Up)

… be the financial obligation of the recipient. As a result, for dual-eligible recipients, Medicaid generally …

https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-follow

State Agencies Bulletin No. 1165

… BU21 Deficit Reduction Plan. Affected Employees Employees in Bargaining Unit 21 Effective Date(s) Immediately … WRK ADJ” report. The adjustment represents a reduction in the days worked for the 2011-2012 fiscal year. Agency … to the various tiers, if there are no other reduction in days reported (i.e. lost time), there will be no impact on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21

Selected Controls Over the Property Tax Assessment Process (Follow-Up)

… Objective To determine the extent of implementation of the ten recommendations included in our initial report, … 2015-N-1 ). About the Program The New York City Department of Finance (DOF) is responsible for assessing all real …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-follow

Accounts Receivable Collections

… when they should have been reopened and reassigned because new charges were incurred on the accounts. The Bureau needed …

https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collections

North Greenbush Common School District – Budgeting (2016M-112)

… years and did not use any of the $500,000 appropriated fund balance to fund operations. The District has accumulated unrestricted fund balance that exceeds the statutory limit by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112

The Ex-spouse’s Payments – Divorce and Your Benefits

… the member’s retirement date, unless otherwise specified in the DRO. It’s important to submit the required documents … payments to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …

https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-payments

Jericho Fire District – Professional Services (2012M-236)

… District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and the County of Nassau in which it is located. The District … for legal services, $39,500 for accounting services, and $26,485 for engineering consulting services. Although the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236